**TBS      INTERNATIONAL LIMITED & SUBSIDIARIES **
**EXHIBIT      32**

**AS      ADOPTED PURSUANT TO**

**SECTION      906 OF THE SARBANES-OXLEY ACT OF 2002**

|                                  |   |                                                                                                                                                                                                                                                                                                                                        |
|---------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  Date: May              11, 2006 |   | /s/                Joseph E.                Royce                                                |
|                                  |   | Joseph                E. RoycePresident                and Chief Executive Officer                                                                                                                                                                                                                                                          |
|                                  |   |                                                                                                                                                                                                                                                                                                                                        |
|  Date: May              11, 2006 |   | /s/                Ferdinand V.                Lepere                                                                               |
|                                  |   | Ferdinand                V. LepereSenior                Vice President, Chief Financial Officer                                                                                                                                                                                                                                             |
|                                  |   |                                                                                                                                                                                                                                                                                                                                        |
|  Date: May              11, 2006 |   | /s/                Anthony                Gentile                                                     |
|                                  |   | Anthony                GentileController,                Chief Accounting Officer                                                                                                                                                                                                                                                           |